Student Parents Cooperative Day Care Center
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 55 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
To provide a safe and creative environment that fosters our children's social, emotional, cognitive, and physical growth, and instills in our children a respect for self, respect for others, and a joy for learning.
- Income
- $873,047
- Spending
- $815,248
- Spent on programs
- 89%
- Reserves
- 0 months of spending
- Largest source of income
- fees for its services, 95%
- Employees
- 18
- Volunteers
- 60
- Highest pay
- $102,890, executive director (until nov 2024)
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 44 out of 100. Higher than 12% of charities in its peer group (human services, $250k to $1m).
Reserves
4 of 35Spendable reserves would cover -0.0 months of spending.
Debt
10 of 20It owes 40% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
0 of 1589% of spending went to programs and raising each dollar of donations cost 55 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100. Higher than 26% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $729,224 spent. We have created a nurturing, play-based learning environment where children develop socially, emotionally, cognitively, and physically through exploration, creativity, and hands-on experiences. Our emergent curriculum empowers children to follow their interests, build confidence, solve problems, and develop a lifelong love of learning. We have built a strong parent-teacher-child community that fosters meaningful partnerships between home and school, strengthens parenting connections, and creates a welcoming, supportive environment for families. We actively cultivate an anti-bias community that celebrates diversity in culture, family structure, abilities, lifestyles, and perspectives. Through inclusive practices and materials, we help children develop empathy, respect, confidence, and the ability to recognize and challenge bias. Our classrooms encourage independence, communication, cooperation, and emotional growth through positive guidance, empathetic conflict resolution, and respectful interactions. Children are supported in developing self-regulation, responsibility, and healthy relationships in a safe and encouraging environment. We are proud to provide enriching experiences through free play, outdoor exploration, creative expression, community engagement, and child-led discovery while preserving the joy and wonder of early childhood. We also invest in exceptional educators by supporting ongoing professional development, fair compensation, and strong workplace values, ensuring children and families receive thoughtful, high-quality care and education.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on November 15, 2022 for not filing returns for three years, and reinstated on November 15, 2022.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.